If one chooses to use timeouts, (and they are not the only means to win cooperation from a child) it seems to me that the ultimate goal is to help a child learn to control himself, not to be controlled by outside forces (even if the force is a well-intentioned parent).
Ideally, a time-out is NOT PUNISHMENT, and therefore, it's not important that the child sit quietly for the full minute-per-year. It is only important that he realize that he must be in control of his emotions/behavior to continue his play. (Of course, this will take practice. None of us change instantly, and 4-year-olds are known for poor judgment and very little impulse control.)
Once a power struggle ensues – in which a parent repeatedly drags a child back to the time-out spot to start the clock again, the exercise becomes punitive (to both parent and child, actually). The original point of the time-out has been completely lost on the child, and he just feels the whole thing is unfair. So he ramps up his emotions and resistance.
Now it's merely a power struggle, an entirely different dynamic than "Let's give you some time to be in control of yourself/think about how you could have done that better." Instead, it has become, "I need to conquer you." This is really unacceptable news for a spirited child, and unfair, because the child had no possibility of avoiding consequences for parental decisions made on the spot.
So, the ideal time-out gives the child a minute or so to calm down, perhaps realize his behavior was undesirable, so that he can re-set himself and resume his play. And with the ideal time-out, the child is more likely feel protected and assisted in his growing up, not embroiled in a continuing power struggle that leaves bad feelings for him to deal with.
One way to accomplish a 4-minute (or so) time out is to sit beside the child, perhaps while you're shelling the peas or folding the laundry, but being there in affectionate companionship. When the time is up, ask your daughter what she was thinking about. If she doesn't express remorse for whatever the offense was, don't insist she fake those feelings, just tell her that you hope she is learning that the behavior will earn her a timeout if she continues.
Then be consistent. Good luck. It can be a trying age, but my grandson is the same age, and he's figuring this all out.